GST
TRT-2025-
Allahabad High Court
Date:-23-02-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 23 February 2024
Parties: Shree Ganesh Enterprises Vs State Of U.P. And 2 Others
Facts –
- The Petitioner, Shree Ganesh Enterprises, was imposed with a penalty under Section 129(3) of the Act for non filling up of Part 'B' of the e-Way Bill.
Issue –
- Whether the imposition of panalty is proper?
Order –
- The Single Bench of Hon’ble High Court observed that in the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case, and the Court has no reason to take a different view of the matter, as the invoice itself contained the details of the truck and the error committed by the petitioner was of a technical nature only and without any intention to evade tax. Once this fact has been substantiated, there was no requirement to levy penalty under Section 129(3) of the Act.
- In light of the above, the orders dated June 24, 2018 and June 22, 2019 are quashed and set aside. The petition is allowed.
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